(and will always be the consequence) of constructing governments on combinations, is evident with respect to England, from the history of its taxes.
Notwithstanding taxes have increased and multiplied upon every article of common consumption, the land-tax, which more particularly affects this “pillar,” has diminished. In 1778 the amount of the land-tax was £1,950,000, which is half-a-million less than it produced almost a hundred years ago, notwithstanding the rentals are in many instances doubled since that period.
Before the coming of the Hanoverians, the taxes were divided in nearly equal proportions between the land and articles of consumption, the land bearing rather the largest share: but since that era nearly thirteen millions annually of new taxes have been thrown upon consumption. The consequence of which has been a constant increase in the number and wretchedness of the poor, and in the amount of the poor-rates. Yet here again the burden does not fall in equal proportions on the aristocracy with the rest of the community. Their residences, whether in town or country, are not mixed with the habitations of the poor. They live apart from distress, and the expense of relieving it. It is in manufacturing towns and labouring villages that those burdens press the heaviest; in many of which it is one class of poor supporting another.
Several of the most heavy and productive taxes are so contrived, as to give an exemption to this pillar, thus standing in its own defence. The tax upon beer brewed for sale does not affect the aristocracy, who brew their own beer free from this duty. It falls only on those who have not conveniency or ability to brew, and who must purchase it in small quantities. But what will mankind think of the justice of taxation, when they know that this tax alone, from which the aristocracy are from circumstances exempt, is nearly equal to the whole of the land-tax, being in the year 1788